2001 (4) TMI 358

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i H.C. Daruwala, Advocate, for the Respondents. [Order per : Gowri Shankar, Member (T)]. -  The question for consideration in this appeal is whether the copolymer composed predominantly of acrylic and partly of styrene monomer is entitled to the benefit of exemption in entry 5 to the Table to Notification 14/92. The entry exempts from duty "homopolymer and copolymer resin emulsion based....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....inyl acetate and heading 3906 is for acrylic polymers. For the goods to get the benefit of the exemption, they should not only comply with the description in the second column of the Table to the notification; they must also be classifiable under any of the three headings mentioned in the column 1 of the Table. 4. In its judgement in GSFC v. C.C.E. - 1997 (91) E.L.T. 3 the Supreme Court pr....